1609년 울산(蔚山)호적대장의 고유어 인명(人名) 표기 -고유어 인명(人名)의 차자표기(借字表記) 방식과 원리를 중심으로-

박성종 ( 朴盛鍾 ) 한국고문서학회 2008 古文書硏究 Vol.33 No.-

16세기 古文書 吏讀의 종합적 연구

박성종(朴盛鍾) 성곡언론문화재단 2005 성곡논총 Vol.36 No.1

어두자음 /ㅋ/에 대한 한 연구

朴盛鍾 한국언어학회 1988 언어 Vol.13 No.2

李兆年의 『鷹鶻方』에 나타난 吏讀文 作品에 대하여

박성종(Park Seong-Jong) 국어국문학회 2008 국어국문학 Vol.- No.148

Eunggolbang(鷹?方) is a book about the hawks and the falcons and their breeding up and falconry. There are three kinds of books containing somewhat different contents, and the one kind of them is written by Jo-Nyeon Lee(1269-1343) at the end of Goryeo Dynasty in the first half of the 14th century. In the copies of this kind there is a composition which is irrelevant to hawk and falcon at the finis of the copies. A copy of this kind preserved in National Library of Korea is presumably to have been handwritten and possessed by Jeong-Bok Ahn(安鼎福 1712-1791). The composition is titled a civil petition by Jinsa Hahn(韓進士) living in the province of Myeoncheon. It consists of two elements, the one of which is a civil petition sent to the local governor Dae-Sin Lee. and the other of which is the local governor's written adjudication returned to the petitioner. The contents of the petition are as follows: A classical scholar whose family name was Hahn had bought four servants from the Chinese famous poet Baek Lee(李白), and three persons of them got away along with their descendants. Thus, Jinsa Hahn wanted an extradition of the fugitives and sent a document to the local governor in the name of his own female servant Sigeum(試今). The governor's answer to this petition was as follows: Before bring her along for the purpose of more exact investigation the governor myself is about to send a fugitive male servant named Jangji(壯紙) along with his descendants to the petitioner. The names of servants. Sigeum(試今), Mukdeok(墨德), Pilgeum(筆今) and Jitong(紙筒) are personifications of a poem, an ink-stick, a writing brush and a sheet of paper respecively. The composition contains illustrations and characteristics of the servants, and also mention of the things and the superior goods relevant to the above-mentioned servants. The composition is proved to be a literary work written in idu scripts in the form of a document. a civil petition. This work shows an excellent imagination and abundant wit of the author Jo-Nyeon Lee, who is considered to liken himself to Baek Lee. In one hand. this work may be a transcription of a document by the author and its responding answer by the local governor. It may have really occurred that the author had asked his governor for some stationaries necessary for writing poems and the governor accordingly gave many sheets of paper to the author. It should be noted that this literary work was made in the form of an document usually written in idu. And the most important point of this old Korean literary work might be the fact that it is a recorded work according to the writing system of Korea at that time of the author's. Most old Korean literary works are in striking contrast to this work in that they have been recorded later with Korean writing systems or by way of Chinese translations.

특별기고논문 : 감리사례 ; 도산모형과 비재무적요인을 이용한 영화투자기업의 감사실패사례연구

박성종(제1저자) ( Sung Jong Park ),김동원(교신저자) ( Dong Won Kim ),정준희(공동저자) ( Joon Hei Cheung ) 한국회계학회 2015 회계저널 Vol.24 No.3

본 사례는 증권선물위원회의 감리결과로 나타난 영화투자업을 영위하는 페일필름의 회계 부정과 파산사례를 살펴보는 것을 목적으로 한다. 이를 위해, 사업보고서의 비재무사항과 재무사항을 통해 페일필름의 분식회계 위험과 징후를 살펴보고, 파산위험에 대해 알아본다. 다음으로, 페일필름의 구체적인 회계부정의 방법과 항목을 살펴본다. 나아가 감사인의 감사실패 사항을 분석함으로써, 감사인의 책임과 윤리의식에 대해 논한다. 본 연구는 재무제표 작성자와 감사인뿐만 아니라 투자자 관점을 함께 고려하여 감리사례를 분석하고자 하였다. 이를 위해, 사업보고서에 나타난 비재무사항 10개를 선정하여 비재무사항이 감사위험에 미치는 영향을 분석하고, Altman Z-SCORE를 통해 파산위험과 감사위험에 대해 살펴보았다. 끝으로 감사인의 윤리의식에 대해 논하였다. 본 사례를 통해, 회계부정, 파산위험 및 사업보고서의 분석을 아울러 배울 수 있으며, 감사인의 책임과 윤리의식에 대해 학습할 수 있을 것으로 기대한다. This study investigates the method, item and bankruptcy risk of unjust accounting through the case of window dressing accounting of "Fail Film" found under the system of supervision. Further, it analyzes the sign of unjust accounting through non financial matters of business report of "Fail Film". In addition, we invest each issues regarding the violation of the accounting principle such as, advance payments, investments in stocks accounted for under the equity method and contingent liability. Although "Fail Film" carried on publication and advertisement service business, its business type actually changed when major stockholders changed in December, 2005 and entertainment business like film investment and distribution business became main business since 2006. Even though the company did not change auditor since establishment (even after it was listed), it first changed auditor after changing major stockholders. Before change, the auditors expressed standard opinion on their final audit report, but indicated 13 items as specific matters. Since specifying specific matters in 13 items was very unusual situation, the company appeared abnormal only with such number of specific matters instead of seriousness of the individual item of specific matters. Although the new auditor fully recognized such abnormal situation, he decided to take audit job and concluded audit agreement. The new auditor failed to reflect the error of diminutive appropriation of sales cost in the audit opinion, failed to find the error of excessively appropriated advanced payment, because the auditor as an expert failed to fully audit advanced payment which occupied 28% of total asset of the company. Further, the auditor failed to find the fact that many notes and checks were provided for mortgage. The "Fail Film" has many non financial information about manager``s fraud and earnings management. The "Fail Film" does not have audit committee, financial experts in the audit committee, labor union, foreign investors and nominating committee that associated with lower levels of earnings management and accounting irregularities. In addition, "Fail Film" changechief executive officer and major stockholders, corporate name in 2005. The information is meaningful in that it can provide auditor with warning signals for predicting accounting fraud. The auditor of "Fail Film" failed in audit as stated above, although he understood the individual items of specific matters and their number written in the audit opinion of previous auditor as well as non financial information, and financial information of "Fail Film". This fact implies that he was quite problematic in the ethical level of auditor and expertise, the basic requirement of auditor who audits accounting. Through the case of failed accounting of auditor for "Fail Film", we are to check the method used for unjust accounting of the company and the problems in audit procedure of auditor in the process of accounting audit. Therefore, we suggest that auditor and regulator need to use various non financial information and bankruptcy forecasting models such as Altman``s Z-score for finding accounting fraud or earnings management. We hope that researcher find other non information that associated with higher levels of accounting fraud. This study is meaningful in that it considers not only the viewpoint of preparer of financial statements and auditor but also that of investor. For instance, it presented the significant items of non financial matters indicted on the business report, thereby providing merit to learn the analysis of unjust accounting, bankruptcy risk and business report. It is expected that the participants of capital market, its researchers and students can learn the responsibility and ethical sense of auditor with knowledge in audit procedure.

볏짚을 이용한 소다 - 안트라퀴논 펄프 및 알칼리성 아황산염 - 안트라퀴논 펄프 제조

박성종,강진하,박성철 한국목재공학회 1997 한국목재공학회 학술발표논문집 Vol.1997 No.-

비용인식 속도와 수익비용대응수준이 가치관련성에 미치는 영향

박성종 한국세무학회 2017 세무와 회계저널 Vol.18 No.2

This study examined the difference in the value relevance of recognition of the expenses by recognizing the speed of recognition as the neutral recognition, the acceleration recognition, and the delay recognition. We also analyzed whether there is a difference in the value relevance of according to the level of matching principle between revenues and expenses on the value relevance. The results of this study are as follows. First, the value relevance between profit and stock price is higher in the order of neutral, accelerated, and delayed. Second, in the group with high level of responding to the revenue cost, the relationship between profit and stock price is higher than other groups. The results of this study are as follows. First, the relationship between earnings and stock price is higher than that of intermediate group. This study contributes to the empirical verification that income level, profit quality and value relevance can be differentiated considering cost recognition point. In addition, we propose a new methodology to measure acceleration recognition and delay recognition of cost. These results will provide useful information to stakeholders in the capital market, as well as follow-up researchers studying the principle of revenue-cost response. 본 연구는 비용의 인식속도을 중립인식, 가속인식 및 지연인식으로 구분하여 인식속도에 따른 이익의 가치관련성의 차이를 살펴보았다. 아울러, 발생주의기준 하에서 회계의 기본적인 원리로 사용되어 합리적으로 회계이익을 산출하는 역할을 해온 수익비용대응원칙이 가치관련성에 미치는 영향을 분석하기 위하여 수익비용대응수준에 따른 이익의 가치관련성에 미치는 영향에 차이가 있는지도 분석하였다. 본 연구의 결과는 다음과 같다. 먼저, 비용인식이 중립적인 집단, 가속인식한 집단, 지연인식한 집단으로 분류하여 이익과 주가와의 가치관련성을 살펴보았다. 실증분석결과 중립인식한 집단, 가속인식한 집단 및 지연인식한 집단순으로 가치관련성이 높은 것으로 나타났다. 다음으로, 수익비용대응수준이 높은 집단에서 다른 집단보다 이익과 주가와의 관련성이 높은 것으로 나타났다. 다만, 수익비용대응수준이 낮은 집단이 중간집단보다 이이고가 주가와의 관련성이 더 높게 나타났는데 이는 수익비용대응수준이 낮은 집단에 보수적 회계처리 기업이 존재하기 때문에 나타난 현상으로 보여진다. 본 연구는 비용의 인식시점을 고려하여 수익비용대응수준과 이익의 질 및 가치관련성이 차별적으로 나타날 수 있음을 실증적으로 검증하였다는 점에서 그 기여도가 존재한다. 아울러, 비용의 가속인식 및 지연인식을 측정할 수 있는 새로운 방법론을 제안하고 있다는 점이다. 이러한 결과는 수익비용대응원칙을 연구하는 후속연구자와 더불어 자본시장의 이해관계자들에게 유용한 정보를 제공해 줄 것이다.

대손충당금 분류조정을 이용한 상호저축은행의 이익관리; 특별대손충당금을 중심으로

박성종,정준희,조석희,기도훈 예금보험공사 2019 金融安定硏究 Vol.20 No.2

This study examines earnings management method of savings banks which serve as representative financing institution for people with poor credit. Because regulatory and supervisory regulations of savings banks are different to those of commercial banks, managers of savings banks may reflect these characteristics in earnings management method. Especially, managers of the savings bank are expected to choose the earnings management method considering resulting costs and benefits such as effects on BIS ratio, discretion of loan assets classification, and the magnitude of earnings management. Empirical evidence indicates that savings bank discretionarily exploit classification of loans assets to smooth earnings. Specifically, managers discretionarily classify loan assets items upwards or downwards within non-performing assets. In addition, savings banks with BIS ratio lower than 7% tend to manage earnings upwards by classifying loan assets items upwards within non-performing assets to increase both net income and BIS ratio. The results of study imply that limitation of present regulatory and supervisory rules on savings banks incurs unintended negative effects on agency problem 본 연구는 상호저축은행이 특별대손충당금의 분류조정을 이용하여 이익을 조정하는지를 살펴보았다. 상호저축은행은 일반(상업)은행과 달리 고정여신에 대한 충당금을 일부 자본으로 인정받는다. 상호저축은행이 위 규정을 이용하여, 특별대손충당금의 분류조정을 통해 이익관리 및 자본관리를 수행하는지 살펴보았다. 이를 검증하기 위하여 대손충당금 전입액을 일반대손충당금과 특별대손충당금으로 구분하고 대손충당금과 대손충당금 전입 및 법인세 전 이익과의 관련성을 살펴보았다. 실증분석결과 저축은행은 이익을 유연화하기 위하여 대출자산 항목의 분류조정을 이용하는 것으로 나타났다. 구체적으로, 상호저축은행은 고정이하여신 내 분류조정을 이용하여 특별대손충당금 전입액을 조정하여 이익을 유연화하고 있다. 재무건전성이 취약한(BIS 7% 미만) 저축은행의 경우에는 특별대손충당금 전입액을 이용한 이익조정을 더 많이 하는 것으로 나타났다. 이러한 결과는 저축은행의 고정여신의 충당금을 자본으로 인정하는 현행 제도의 수정보완이 필요함을 시사한다.

15세기 上院寺 立案文書 분석

朴盛鍾,朴道植 한국고문서학회 2002 古文書硏究 Vol.21 No.-

본고는 15세기 후반에 上院寺에 발급되었던 세 점의 立案 문서에 대해 검토해 보았다. 강릉대도호부에서 상원사에 발급한 입안이 두 點, 內需司에서 상원사에 발급한 것이 한 點이다. 대상 입안 문서에 대하여 원문을 교감·판독하였고, 이를 토대로 史讀字들에게는 밑줄을 긋고 당대의 讀音을 추정하였으며, 더 나아가 문서 내용을 현대어로 번역해 보았다. 그리고, 實錄의 기사 등을 참고로 하여 상원사를 중심으로 조선 초기 왕실관련 사원의 경제적 면모를 살펴보았다. 1469년(예종 1)에 강릉대도호부에서 발급한 입안은 蒜山提堰을 상원사에 題給함과 동시에 鹽盆稅와 諸雜役을 減除하는 것이고, 두 번째 1477년(성종 8) 강릉대도호부 입안은 예종의 願刹인 낙산사와 세조의 원찰인 상원사의 分屬과 持戒僧人에 의해 대를 이어 持守할 것을 전한 것이다. 세 번째 1481년(성종 12) 內需司 입안 내용은 낙산사에서 거두어들이는 布物·綿花를 상원사에 半分하여 사용하라는 것이다. 조선 초기 왕실관련 사원에는 收租地와 노비가 지급되었다. 상원사는 수조지 외에도 私有地도 소유하고 있다. 그것은 세조가 상원사에 거주하고 있었던 信眉에게 蒜山堤堰을 賜給한 것에서 알 수 있다. 實錄에 따르면 예종 원년에 이 蒜山堤堰을 다시 사급하였다고 하였는데, 이는 첫 번째 문서에서 그 사실이 확인된다. 상원사에 대한 특혜는 田地에 국한되지 않고, 내수사 노비를 特賜하기도 하고, 각종 雜役과 요역, 사원 소유의 鹽盆稅를 면제해 주기도 하였다. 이 사실 역시 첫 번째 문서와 두 번째 문서에서 확인된다. 睿宗의 願刹인 낙산사와 世祖의 願刹인 상원사의 관계 및 田稅貢物의 半分 사용 등에 관한 내용도 두 번째 및 세 번째 문서에서 드러난다. The aim of this thesis is briefly to study the three Iban documents of the Buddhist temple Sangwonsa, which is located in Pyungchang(平昌) of Gangwondo(江原道). Those documents were written in Idu(史讀) in the latter half of the 15C. In this thesis, they were translated in Modern Korean, and Idu scripts were as well underlined and read according to the presumed pronunciation. The first and the second document of those threes were respectively in 1469 and 1477 by the provincial government Gangneung-daedohobu(江陵大都護府), and the third was made by Naesusa(內需司) in 1481. The purpose of the first document was to donate the land Sansanjeeon(蒜山堤堰) to Sangwonsa and to make Sangwonsa be free of various taxes and obligatory labors. In the second and the third document, the relationship of the two Buddhist temples, Sangwonsa and Naksansa(洛山寺), was mentioned. The relationship between the Sangwonsa and royal household began when King Taejo designated it as his Wondchal(願刹, prayer temples). In the early Chosun Dynasty, the Taxation Article and slaves were given to the temples which had relations with royal household. In the King Taejong era, when the temples and their slaves were forfeited, the Sangwonsa was exempt from forfeit. Thereafter also in the 6th year of King Sejong, only Gwan-eum-gul(觀音窟) and Jin-gwan-sa(津寬寺) were designated Su-ryuk-sa(水陸社) as well as Sangwonsa and Gyun-am-sa(見庵寺). Some time later the Taxation Article of Gyung-bok-sa(景福寺) in Jeonju was included in Sangwonsa. The temple land and Guk-haeng-su-ryuk-jeon(國行水陸田) were given as the Taxation Article of Sangwonsa. The Sangwonsa was possessed the private land besides the land of Taxation Article(收租地). It got to know from the fact that the King Sejo gave Buddhist priest Sinmi(信眉) long-time uncultivated San-San-je-eon(蒜山堤堰) one year after a Buddhist lecture meeting of regeneration and completion of a building in Sangwonsa. But it was written that in the first year of King Yejong the San-San-je-eon was given to the Sangwonsa again. The royal gift in the King Yejong period was understood as the reconfirmation of the gift in the King Sejo period. After that Sinmi gave the San-San-je-eon to his disciple Hakyeol(學說), who used to take away Minjeon(民田, people's land) around the je-eon claiming it as a reclaimed land. Special privilege to the Sangwonsa was not limited only to land. Naesusa(內需司) slavery privillege, various kinds of public works(諸雜役), labor service(요역) and salt tax(鹽盆稅) belonging to the temple were exempted. Labor service in early Chousun Dynasty was thoroughly imposed according to the land, but most of the temples related to royal household including Sangwonsa were exempted from labor service by the king. Exemption of labor service was the critical reason of increasing the temple's private lands. Because of this at the time Sangwonsa was widely taking possession of lands, also in spite of prohibition of giving lands to temple, the temple's private lands increased a lot. Sangwonsa was operated by Jang-ri(長利, an annul interest of fifty percent) and by Bangnap(防納, payment by proxy) behavior. Hakyeol made provincial governors to distribute cotton cloth(綿布) to the public compulsorily. The Public was charged 2seok(石) 5doo(斗) for 1pil(匹) of cotton cloth. Those who could not pay back within the due data were charged interest. This interest imposed by Hakyeol was a kind of Beondong(反同), taking high interest after lending rice and cloth to the public compulsorily since the Koryo Dynasty. Naksansa was Wonchal builded for luck with money of son(later king Yejong). After King Sejo designated Naksansa as his son's Wonchal, he gave rice and cotton cloth as almgiving, and he allowed monks to cultivate 30seok fertile lands near Naksan. During King SeongJong's reign, he granted 200kyeol the Taxation Article of Sam-ga-jeon(三嘉田), Eu Eui-ryeong-jeon(宜令田) and Cheong-do-jeon(淸道田) in Gyeongsang Province to the Naksansa. while monks in Naksansa were wealthy enough by selling cottons collected as a tributary payment every year, those in Sangwonsa were always lack of general expense because Sangwonsa received the Gangneung land that could not produce cottons. So King SeongJong ordered Naesusa to share half of cottons from Naksansa with Sangwonsa forever, which was evident in the third of Sangwonsa's Iban documents. The privileges for Naksansa was not only land but also rice. King SeongJong gave 100seok of Gyeong-Chang-mi(京倉米) every year and granted Sa-Pae(賜牌, royal Certification) which allowed Naksansa to have slaves forever. Moreover Naksansa had exclusive right to fish within 4Km of its fore seaside and prohibited the public to enter that area. Naksansa made slaves to gather sea products and fish, and it piled up its wealth by monompolizing profits from selling those products.

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박성종 ( Seong Jong Park ) 경북대학교 영남문화연구원 2006 嶺南學 Vol.- No.10